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Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 PEF Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-119
… are receiving Workers’ Compensation under the DC 37 RRSU Medical Evaluation Program, the supplement will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceOther Bulletin No. 55.2
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… through December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of … Owego Apalachin Central School District Capital Project and Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your standard work day. Every …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionSchoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … during this period. Therefore, the District’s actual available fund balance at the close of fiscal year 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesSuffolk County Probation Department – Restitution Payments (S9-20-9)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … operating and capital needs and financing sources for a three- to five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Other Bulletin No. 55.1
… This bulletin supersedes Payroll Bulletin No. Other-55 . This bulletin is superseded by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to … (Grade 001-031) As of the date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilApproved State Contracts and Payments
… In October, the Office of the State Comptroller approved 1,722 contracts for state … with The Nature Conservancy to purchase vacant land in Wilton, Saratoga County. Gaming Commission $1.3 million … In October the Office of the State Comptroller approved 1722 contracts …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s … bus, and commuter railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for … service is especially critical to the economic health of New York City and its residents. More than half of City …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56More About This Retirement Plan – State Police Plan
… plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … law. For specific information about your benefits, please contact us . © 2021, New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planLowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. … for District operations if these moneys are no longer available, or adjust appropriations accordingly. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Electronic Documents Submission System (EDSS)
… submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts … The Office of the New York State Comptroller OSC has implemented another phase of the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssPort Ewen Fire District – Financial Management (2024M-157)
… Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s financial operations. Specifically, the Board did not: … information to adequately oversee the District’s financial activities and make informed financial decisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157